1 office of the utah state auditor office of the utah state auditor a key pillar of state government
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Office of the
Utah State Auditor
OFFICE OF THEUTAH STATE AUDITOR
A Key Pillar of State Government
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Office of the
Utah State Auditor
Local Government
Division
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Office of the
Utah State Auditor
Local Government Team
• Van Christensen - Director– Counties
• Ryan Roberts – Supervisor – Local and Special Service
Districts, Non-profits
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Office of the
Utah State Auditor
Local Government Team
• Patricia Nelson – Supervisor – Cities and Towns, RDA’s– School Districts
• Emily Britton – Assistant
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Office of the
Utah State Auditor
Local Governme
nt Initiatives
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Office of the
Utah State Auditor
Local Government Initiatives
• Leveraging Technology• Independent Assessment• Increased Transparency• Improved Collaboration
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Office of the
Utah State Auditor
Leveraging Technology
• On-line reporting (reporting.auditor.utah.gov)
• Website navigation and features• Training over UEN• Electronic communication• On-line training modules
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Office of the
Utah State Auditor
Mission Statement
We provide Utah taxpayers and government officials with an independent assessment of
financial operation, statutory compliance, and
performance management for state and local government.
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Office of the
Utah State Auditor
Objective
Be a constitutional watchdog to ensure that taxpayer funds are
being spent legally, efficiently, and effectively.
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Office of the
Utah State Auditor
Independent Assessment
• Agreed-Upon procedures• State Legal Compliance Guide• Schedule of Expenditures of State
Awards• Uniform Accounting Manual
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Office of the
Utah State Auditor
Increased Transparency
• Uniform Chart of Accounts• AGRC Project
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Office of the
Utah State Auditor
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Office of the
Utah State Auditor
Improved Collaboration
• Development of Uniform Chart of Accounts
• CPA Roundtable – January 22, 2015– “As we traveled home from the roundtable discussion we could not
stop talking about how beneficial and relevant we felt the roundtable discussion was. It was wonderful to walk away from a training with answers and feeling like our concerns were being heard.”
• Interlocal Entity Roundtable – follow-up to HB17
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Office of the
Utah State Auditor
Financial Reporting Requirements
• Financial Report Thresholds• On-line submission system• Uniform Chart of Accounts• Certification of Financial Reports
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Office of the
Utah State Auditor
Financial Report ThresholdsUtah Code 51-2a-201: If Revenues or
Expenses are:• Over $500,000
– Audit w/ State Compliance Audit• Between $100,000 to $500,000
– Agreed-Upon Procedures report– On-line submission of financial data
• Below $100,000– On-line submission of financial data
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Office of the
Utah State Auditor
reporting.auditor.utah.govUtah Code 51-2a-201: If Revenues or
Expenses are:• Below $100,000
– On-line submission of financial data (Option 2)• Within 6 months of fiscal year-end
– Budget presented to the public (Option 1)• Within 30 days of adoption
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Office of the
Utah State Auditor
reporting.auditor.utah.govUtah Code 51-2a-201: If Revenues or
Expenses are:• Between $100,000 to $500,000
– Agreed-Upon Procedures report– On-line submission of financial data
(option 2)• Within 6 months of fiscal year-end
– Budget presented to the public (option 1)• Within 30 days of adoption
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Office of the
Utah State Auditor
reporting.auditor.utah.govUtah Code 51-2a-201: If Revenues or
Expenses are:• Over $500,000
– Audit w/ State Compliance Audit (Option 1)• Within 6 months of year-end
– Budget presented to the public (Option 1)• Within 6 months of fiscal year-end
– Post detailed transactions quarterly to Transparency website
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Office of the
Utah State Auditor
Online Entry of Local Government Reports
Utah Code 68-3-14 requires electronic reporting• Easy to use, web interface to enter
required data– Direct Upload of files– Direct Entry of UT-x Survey Data– Online certifications, data checks
• All detailed financial data will be searchable across all Local Government entities
• Enhance transparency and accountability
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Office of the
Utah State Auditor
Online Entry of Local Government Reports
• Update of Entity Information– Current elected officials– Current Administrative officials
• Upload of Budgets– In the format that was provided to
public– Example Forms available, but not
required– Online certification
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Office of the
Utah State Auditor
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Office of the
Utah State Auditor
Uniform Chart of Accounts
• Applicability– Local governments who post to
Transparency website (over $1 million in revenues or exps)
– Local governments with revenues and exps between $500,000 an $1 million
– NOT applicable to school districts and charter schools
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Office of the
Utah State Auditor
Uniform Chart of Accounts
• Purpose– Comparability– Benchmarking– Elimination of Duplication
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Office of the
Utah State Auditor
Uniform Chart of Accounts
• Resources– Excel format to facilitate mapping– Frequently Asked Questions– Implementation Guide
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Office of the
Utah State Auditor
Contacts
State Finance• Questions with the
upload template?– Contact Darrell
Swenson, 801-538-3059
State Auditor’s Office• Questions with
mapping?– Contact: Ryan Roberts,
801-538-1721
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Office of the
Utah State Auditor
Time-saving Approach
• Start with chart of accounts from finance system
• Assign funds• Assign functions• Assign accounts• Apply throughout the chart of
accounts
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Office of the
Utah State Auditor
Time-saving Approach
GENERAL FUND 100AccountNumber nueAccountNumberTitle10-64-7410-64-8110-64-99 10-68-60
10-68-61CEMETERY 10-68-62
10-68-6410-65-11 10-68-6510-65-12 10-68-6610-65-13 10-68-6710-65-23 10-68-6810-65-25 10-68-6910-65-26 10-68-7010-65-40 10-68-7110-65-6510-65-7010-65-8010-65-99 10-69-23
LOT BUY BACKSCEMETERY GENERAL TRAVEL
Malnt ContractCAPITAL OUTLAY ECONO MIC DEVELOPMENT
EQUIP. SUPPLIES & MAINTENA NCE STORY TELLING GUILDCHEMICALS (CEMETERY) STORY TELLERS GUILD
TRAVEL & TRAINING SUNDRY (VOLUNTEER AUTO EXPENSE HOMLAND SECURITY
SALARIES (PART TIME) SUNDRY EMPLOYEE BENEFITS MESA HILLS CDBG
SUNDRY (VARIETY ARTS)SALARIES SUNDRY (TREE
VARIETY ARTS COUNCIL JUNIPER ARTS
CAPITAL OUTLAY-HAMBLIN (CITY)COMMUN ITY DEVELOPMENT
YOUTH RECREATIONPARKS GENERAL MISC-WELCOM SIGN &
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Office of the
Utah State Auditor
Time-saving Approach
GENERAL FUND -100AccountNumber nueAccountNumberTitle10-64-7410-64-8110-64-99 10-68-60
10-68-61CEMETERY 10-68-62
10-68-6410-65-11 10-68-6510-65-12 10-68-6610-65-13 10-68-6710-65-23 10-68-6810-65-25 10-68-6910-65-26 10-68-7010-65-40 10-68-7110-65-6510-65-7010-65-8010-65-99 10-69-23
LOT BUY BACKSCEMETERY GENERAL TRAVEL
Malnt ContractCAPITAL OUTLAY ECONO MIC DEVELOPMENT
EQUIP. SUPPLIES & MAINTENA NCE STORY TELLING GUILDCHEMICALS (CEMETERY) STORY TELLERS GUILD
TRAVEL & TRAINING SUNDRY (VOLUNTEER AUTO EXPENSE HOMLAND SECURITY
SALARIES (PART TIME) SUNDRY EMPLOYEE BENEFITS MESA HILLS CDBG
SUNDRY (VARIETY ARTS)SALARIES SUNDRY (TREE
VARIETY ARTS COUNCIL JUNIPER ARTS
CAPITAL OUTLAY-HAMBLIN (CITY)COMMUN ITY DEVELOPMENT
YOUTH RECREATIONPARKS GENERAL MISC-WELCOM SIGN &
301700
500000
500700
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Office of the
Utah State Auditor
Time-saving Approach
GENERAL FUND -100AccountNumber nueAccountNumberTitle10-64-7410-64-8110-64-99 10-68-60 40080300
10-68-61 40050000CEMETERY 10-68-62 40050000
10-68-64 4005000010-65-11 40010100 10-68-65 4005000010-65-12 40010100 10-68-66 4005000010-65-13 40010200 10-68-67 4005000010-65-23 40020900 10-68-68 4005000010-65-25 40050603 10-68-69 4005000010-65-26 40050603 10-68-70 4005000010-65-40 40050203 10-68-71 4005000010-65-65 40020100
10-65-70 40080000
10-65-80 40080100
10-65-99 40000000 10-69-23 40020900LOT BUY BACKSCEMETERY GENERAL TRAVEL
Malnt ContractCAPITAL OUTLAY ECONO MIC DEVELOPMENT
EQUIP. SUPPLIES & MAINTENA NCE STORY TELLING GUILDCHEMICALS (CEMETERY) STORY TELLERS GUILD
TRAVEL & TRAINING SUNDRY (VOLUNTEER AUTO EXPENSE HOMLAND SECURITY
SALARIES (PART TIME) SUNDRY EMPLOYEE BENEFITS MESA HILLS CDBG
SUNDRY (VARIETY ARTS)SALARIES SUNDRY (TREE
VARIETY ARTS COUNCIL JUNIPER ARTS
CAPITAL OUTLAY-HAMBLIN (CITY)COMMUN ITY DEVELOPMENT
YOUTH RECREATIONPARKS GENERAL MISC-WELCOM SIGN &
301700
500000
500700
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Office of the
Utah State Auditor
Notable Tips
• There is only one general fund – 100
• If only one of any type of fund – use main fund number (ie. Water fund – 500; or Water fund 505, Sewer Fund 510, Electric Fund 515)
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Office of the
Utah State Auditor
Notable Tips
• Only general-purpose governments use general government functions (100000)
• Map to the same level of accounting as your operational chart of accounts
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Office of the
Utah State Auditor
Notable Tips
• All revenue and expenditure accounts should be assigned a function, function is generally n/a for balance sheet accounts.
• 010, 020, and 030 funds are only used to report entity-wide assets and liabilities.
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Office of the
Utah State Auditor
Uniform Chart of Accounts
• Time frame– 6/30 – must be implemented by
6/30/2014– 12/31 – must be implemented by
12/31/2014– 2014 uploads - must include uniform
chart of accounts
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Office of the
Utah State Auditor
Uniform Chart of Accounts
• How are we doing?– Towns – 75%– Cities – 49.2%– Special Service Districts – 7%– Counties – 0%– Overall – 34.9%
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Office of the
Utah State Auditor
NEW - Financial Report Certifications
• Utah Code 11-50-201 - Requires certification of annual financial reports by the chief administrative officer and chief financial officer (effective July 1, 2013)– “Under penalty of perjury, I, [officer's name]
certify that the [annual financial report] of [political subdivision] for the year ended [date] fairly presents in all material respects the financial condition and results of operations of [political subdivision].”
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Office of the
Utah State Auditor
How To Certify
• Electronic Signature through online submission
• Hard copy form– Form illustration on auditor.utah.gov
Financial Report will not be considered complete unless certification is submitted.
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Office of the
Utah State Auditor
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Office of the
Utah State Auditor
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Office of the
Utah State Auditor
auditor.utah.gov
ryanroberts@utah.gov
Questions?
801-538-1721
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